Start with the situation
This search captures owners trying to shut down without leaving personal or agency problems behind.
What to check
Review entity records, payroll deposits, sales tax or withholding accounts, bank statements, receivables, and current operating cash flow.
Useful next steps
- File final federal and state returns.
- Close payroll and sales tax accounts properly.
- Pay or resolve trust fund taxes.
- Keep records after closure.
Risks to keep in view
- Trust fund taxes may follow responsible persons.
- Unfiled final returns can create notices.
- Assets sold before tax resolution can create complications.
Documents that usually help
- Business bank statements
- Payroll records
- Entity records
- Receivables reports
- Cash-flow projections
- Recent IRS or state correspondence
When a professional review may help
Get help before closing if payroll, sales tax, liens, or unpaid employment taxes exist.